United Kingdom

UK tax residency is assessed under the Statutory Residence Test (SRT). Immigration permission (visa / leave to remain) is a separate legal track and does not by itself decide tax residency.

Informational overview of commonly applied UK residency concepts.

Tax residency (Statutory Residence Test)

The UK uses the Statutory Residence Test. Depending on automatic overseas tests, automatic residence tests, and sufficient ties, day-count in the UK and connections such as family, accommodation, and work can all matter.

Spending 183 days or more in the UK in a tax year is a well-known automatic residence trigger, but residence can also arise with fewer days when ties are strong — and non-residence can follow other automatic tests.

Automatic overseas / automatic residence tests
Sufficient ties test (days + UK connections)
UK tax year runs 6 April – 5 April

What tax residency affects

UK residents are generally taxed on worldwide income and gains (subject to remittance basis eligibility for some non-domiciled individuals under historical/transition rules, treaties, and current law).

Non-residents are typically taxed on UK-source income and certain gains, subject to exceptions and treaties.

Immigration status

Visitor permission, skilled worker visas, family routes, settled/pre-settled status, and indefinite leave to remain are immigration categories. They do not replace the SRT analysis for tax.

Visitor / short stay
Work and family visas
Settled / pre-settled status (where applicable)
Indefinite leave to remain / citizenship

Orientation references

UK Statutory Residence Test (HMRC guidance / Finance Act framework)
UK Immigration Rules on leave to enter/remain